|Climate Change Levy rates||DUTIES|
The Climate Change Levy (CCL) is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration, and other services. The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use. This environmental tax came into force on 1 April 2001 and is meant to encourage energy efficiency and to reduce carbon emissions.
The Climate Change Levy rates will increase from 1 April 2017 in line with RPI. The main rates are charged on energy supplied to an end user, while separate Carbon Price Support rates are paid when a deemed taxable self-supply of fossil fuels is made for use in electricity generation.
The main rates of CCL are as follows:
March 24th, 2017